- Changes to Short-Term Accommodation and Transport: From July 1, 2028, electronic platforms facilitating short-term accommodation (up to 30 days) and passenger transport will be deemed to have supplied the services themselves, with certain exceptions. Member States may also require validation of VAT numbers and can exclude domestic supplies made by small enterprises from this provision.
- New Requirements for Record Retention and Reverse Charge Mechanism: Platforms that do not qualify for deemed supply must retain records of transactions for ten years, while the reverse charge mechanism will shift liability to the taxable customer if the supplier is unregistered in the VAT due Member State, with exceptions for second-hand margin schemes.
- Updates to OSS Schemes and Special Exemption for Small Enterprises: The Union OSS Scheme will expand to include supplies with installation and energy transfers, while the criteria for determining turnover for the Special Exemption Scheme for Small Enterprises will now include various exempt transactions. Additionally, the current call-off stock rules will be replaced by a new scheme for transferring own goods, treating such transfers as a supply for consideration.
Source
See also
- ViDA – Changes to the EU VAT Directive 2006/112 – Old vs. New articles – VATupdate
- ViDA Directive – Updated Draft Council Directive 2006/112/EC & Updated with ViDA amendements
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